{
  "urn": "urn:us-la:rs:47:631",
  "title_number": "47",
  "section_number": "631",
  "citation": "R.S. 47:631",
  "heading": "Imposition of tax",
  "text": "Taxes as authorized by Article VII, Section 4 of the Constitution of Louisiana are hereby levied upon all natural resources severed from the soil or water, including all forms of timber, including pulp woods, turpentine, and other forest products; minerals such as oil, gas, natural gasoline, distillate, condensate, casinghead gasoline, sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "6",
      "name": "TAXES ON NATURAL RESOURCES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL SEVERANCE TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 6 › Part I",
  "acts_citations": [
    {
      "act_year": 1997,
      "act_number": 40,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1997, No. 40, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102397",
  "website_law_id": 102397,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:fb20f21c43fe84c1403ad40fa0d7e290bfbd0dcdace0c9d7492fd240aa6d8523",
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}